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Ireland and Taxation:

Corporate Tax Rate
A corporate tax rate of 12.5% applies to all corporate trading profits. There is currently a three year exemption from corporation tax for start-up companies, subject to certain qualifying criteria.

Double Taxation Agreements
An extensive double taxation treaty network ensures the elimination or mitigation of double taxation. Further details can be found on ww.revenue.ie/en/business/international-tax.html. In addition, where a double tax agreement does not exist with a particular country, unilateral provisions within the Irish Taxes Acts allow credit relief against Irish tax for foreign tax paid in respect of certain types of income.

Holding Company Regime
A favourable Holding Company regime allows an Irish company to act as a European/Regional holding or intermediate holding company.

Until recently, investment in Ireland was likely to be routed through a holding company in another European location such as the Netherlands or Luxembourg. Recent legislation has put Ireland in a position to compete with these established European holding company locations.

Thanks to these changes, an Irish company can now act as a European/Regional holding or Intermediate holding company. The changes relate to the treatment of capital gains and foreign dividends.

Foreign Dividend Income
Although foreign dividend income is liable to tax in Ireland it is possible to gain relief so that no further Irish tax will arise.

Companies may use a system of:
  • Foreign tax credit pooling.
  • The EU Parent – Subsidiary Directive.
  • Double taxation agreements.
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